Answer: 
Speaks british, with a Cockney-Accent. 

Evidence:
"...One of my favourite parts was the bantering in "Choice Cuts" when Chris is trying to teach Sam y'all and Sam comes back with his cockney accent and when "he takes his accent for a walk".  I love his accent and I can hear the cockney in it even though he tries to hide it." (from: "Ear"-Witness Julia Anderson, protocolled 8. Dezember 1999) 

Comment: 
Ja mei, my bavarian soul is touched. Or let me say it with Goethe: "Jede Provinz liebt ihren Dialekt: denn er ist doch eigentlich das Element, aus welchem die Seele ihren Atem schöpft." ( Sorry, you have to be a poet to translate this. The meaning is, that the "Dialekt" is the essential element for the soul)* 

So what tells the cockney accent about Sam?

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*A charming coincidence: The Chief of the "Mundartkommission" and Chief-Editor of the "Bayerisches Wörterbuch" (Bavarian Dictionary) is one Anthony Rowley from Yorkshire...yes, Life is a strange Planet... 
 

rg 10. Januar 2000